反洗钱打击税务犯罪效能研究——以泰安某进出口有限公司等特大虚开增值税专用发票案为例

Research on the Tax Crime Efficiency of Hitting Anti-money Laundering——Taking the Case of Extra False VAT Special Invoice of Import & Export Company Limited in Taian as the Example

基层银行机构是以货币资金为主要经营对象的金融企业,是犯罪分子进行“洗黑钱”的重要渠道,通过基层银行机构开展反洗钱工作是打击逃税的重要手段。本文通过对基层银行机构开展的反逃税具体案例进行分析、研讨,深入挖掘当前基层银行机构开展反逃税工作存在的困难和现实问题,提出加强体系建设、完善制度监督、强化人员培训等对策,以进一步提升打击涉税洗钱犯罪的成效。

Grass-roots banking institutions are financial enterprises whose main business object is monetary capital,which are important channel for criminals'"money laundering".Anti-money laundering through grass-roots banking institutions is a significant means to combat tax evasion.This article analyzes and discusses specific cases of anti-tax evasion carried out by grass-roots banking institutions,and delves into the difficulties and practical problems existing in anti-tax evasion of grass-roots banking institutions.And it proposes measures of strengthening the system construction,promotion of the system supervision,intensifying the human training so as to further improve the effectiveness of cracking down on tax-related money laundering crimes.